Actually she is right about the IRS -- you are supposed to report your business income regardless, but if it's less than $400 you just write it in a spot on form 1040. If it's more than $400, you are supposed to fill out a business income tax form (schedule C). (I wish my brain wasn't using up so much space storing tax trivia...)
no subject
(I wish my brain wasn't using up so much space storing tax trivia...)